Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner - Department has processed the case and found that there was no logs of error evidencing any technical glitch faced by taxpayer - Since department has considered and processed the case, it cannot be said the respondents have flouted the judgment passed by this Court. - HC
Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner - Department has processed the case and found that there was no logs of error evidencing any technical glitch faced by taxpayer - Since department has considered and processed the case, it cannot be said the respondents have flouted the judgment passed by this Court. - HC
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